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2006 (1) TMI 52 - AT - Service TaxAppellants receiving “consulting engineer services” from their foreign collaborators - In agreement of assessee and its foreign collaborator there is no explicit direction or authorization for payment of service tax by assessee - As per proviso 2 to rule 6, there is no binding on the service recipient to act on behalf of his foreign service provider unless authorized by the latter – liability not arise on payments made prior to the amendment of Service Tax Rules 1994 i.e. prior to 16.8.02
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